Transfer Pricing adjustment - The assessee could not have ...
Court Rules Transfer Pricing Adjustments Unjustified; Assessee Can't Question Discounts to Unrelated Parties.
May 11, 2017
Case Laws Income Tax AT
Transfer Pricing adjustment - The assessee could not have approached the two unrelated parties and have asked them to explain why they were giving discount to the assessee. The upward adjustments made by the TPO are uncalled for - AT
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